Excuse me, is the "subsidy fund for returning farmland to forests" allocated by the central government a "special fund" in the criminal law?

The "subsidy fund for returning farmland to forests" is not a "specific fund" as stipulated in Article 273 of the Criminal Law. "Specific funds and materials" refers to seven kinds of funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief. Misappropriation of "subsidy funds for returning farmland to forests" does not constitute the crime of misappropriating specific funds and materials.

Article 273 of the Criminal Law: Crime of misappropriating specific funds and materials. If a crime misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, and the circumstances are serious, resulting in great damage to the interests of the state and the people, the person directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.